Text: SF00142 Text: SF00144 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.42, subsection 11, Code 1995, is
1 2 amended to read as follows:
1 3 11. "Retail sale" or "sale at retail" means the sale to a
1 4 consumer or to any person for any purpose, other than for
1 5 processing, for resale of tangible personal property or
1 6 taxable services, or for resale of tangible personal property
1 7 in connection with taxable services; and includes the sale of
1 8 gas, electricity, water, and communication service to retail
1 9 consumers or users; but does not include agricultural breeding
1 10 livestock and domesticated fowl, including emus, ostriches,
1 11 and rheas; and does not include commercial fertilizer,
1 12 agricultural limestone, herbicide, pesticide, insecticide,
1 13 food, medication, or agricultural drain tile, including
1 14 installation of agricultural drain tile, any of which are to
1 15 be used in disease control, weed control, insect control, or
1 16 health promotion of plants or livestock produced as part of
1 17 agricultural production for market; and does not include
1 18 electricity, steam, or any taxable service when purchased and
1 19 used in the processing of tangible personal property intended
1 20 to be sold ultimately at retail. When used by a manufacturer
1 21 of food products, carbon dioxide in a liquid, solid, or
1 22 gaseous form, electricity, steam, and other taxable services
1 23 are sold for processing when used to produce marketable food
1 24 products for human consumption, including but not limited to,
1 25 treatment of material to change its form, context, or
1 26 condition, in order to produce the food product, maintenance
1 27 of quality or integrity of the food product, changing or
1 28 maintenance of temperature levels necessary to avoid spoilage
1 29 or to hold the food product in marketable condition,
1 30 maintenance of environmental conditions necessary for the safe
1 31 or efficient use of machinery and material used to produce the
1 32 food product, sanitation and quality control activities,
1 33 formation of packaging, placement into shipping containers,
1 34 and movement of the material or food product until shipment
1 35 from the building of manufacture. Tangible personal property
2 1 is sold for processing within the meaning of this subsection
2 2 only when it is intended that the property will, by means of
2 3 fabrication, compounding, manufacturing, or germination become
2 4 an integral part of other tangible personal property intended
2 5 to be sold ultimately at retail; or will be consumed as fuel
2 6 in creating heat, power, or steam for processing including
2 7 grain drying, or for providing heat or cooling for livestock
2 8 buildings, or for generating electric current, or in
2 9 implements of husbandry engaged in agricultural production; or
2 10 the property is a chemical, solvent, sorbent, or reagent,
2 11 which is directly used and is consumed, dissipated, or
2 12 depleted, in processing personal property which is intended to
2 13 be sold ultimately at retail or consumed in the maintenance or
2 14 repair of fabric or clothing, and which may not become a
2 15 component or integral part of the finished product. The
2 16 distribution to the public of free newspapers or shoppers
2 17 guides is a retail sale for purposes of the processing
2 18 exemption.
2 19 EXPLANATION
2 20 This bill provides that the sale of emus, ostriches, and
2 21 rheas is the sale of "domesticated fowl" and therefore not a
2 22 retail sale subject to imposition of the state sales tax.
2 23 LSB 2023SS 76
2 24 sc/sc/14
Text: SF00142 Text: SF00144 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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